How to Verify Your IEEPA Refund: ES-022, ES-701, REV-615 and the Lump Sum

TL;DR – Your refund hits your bank account as one lump sum per IOR and liquidation date, with no line items in the ACH transaction. To check it, start with ES-022, CBP's CAPE Entry Summary Report, which shows principal and interest per entry. Use ES-701 to match liquidation dates to payments, REV-603 for payment status and diversions, and REV-615 once the entry has liquidated. All are in ACE Portal under Standard Reports.

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Why Verification Is Harder Than It Looks

Most guidance around CAPE focuses on getting the declaration filed correctly. Verification, confirming the refund that arrives in 60–90 days matches what you expected, gets far less attention. But the reconciliation problem is real and specific to how CBP structures the payment.

CBP consolidates refunds by IOR and liquidation date, then issues a single ACH direct deposit per consolidation group. The ACH transaction contains a dollar amount. It does not contain a list of entries, a duty breakdown, or an interest breakdown. If your entries liquidated across multiple dates, you receive multiple payments, but each is still just a number.

Three things make verification non-trivial.

Debt offset (diversion). Before CBP issues your refund, it applies the amount against any legally fixed and undisputed outstanding debts you owe: unpaid duty bills, penalties, or other CBP obligations. This happens after liquidation and before the refund is issued (CSMS #68536553). CBP has not said it sends advance notice, so the refund that arrives may be reduced without explanation.

Interest. Interest under 19 U.S.C. § 1505 uses IRS quarterly rates and, on our reading, daily compounding. It can arrive as a separate ACH payment. If your estimate used simple interest or a rough annual rate, it will differ from what CBP calculated. See Interest on Your IEEPA Refund for the exact formula and rates by quarter.

Mixed-code entries. Entries where IEEPA duties weren't cleanly separated at original filing, for example, entries with both Section 301 and IEEPA codes, or entries where the IEEPA HTS line carried an incorrect entered value, may produce different refund amounts than expected.

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The Reports You Need

ES-022: CAPE Entry Summary Report

ES-022 is CBP's own CAPE report. It links your CAPE declaration, entry and refund numbers, and shows principal and interest separately (CSMS #68536553). It is the source for what CAPE calculated on each entry, and the first report to check. CBP also suggests adding the CF 4811 Notify Party fields to your reports, so you can see whether a refund was routed to a notify party.

REV-615: CAPE Details Refunds Report

REV-615 is the CAPE-specific refund report. CBP says it builds on REV-603 and gives entry summary-level detail for CAPE declarations sent to Treasury (CSMS #68536553). It appears only after the Bulletin Notice of Liquidation. CBP's bulletin also says diversion happens after liquidation of the entry summary and before the refund is issued.

REV-615 shows:

• Consolidated CAPE refund information and entry-level refund information
• A Refund Secondary Status column that reads "Funds Diverted" when a debt offset occurred
• Refund issuance status

Run REV-615 once your entries have liquidated. For payment status, use REV-603: its Refund Secondary Status shows Sent to Treasury, Treasury Issued, Funds Diverted or Check/ACH Returned (CSMS #68536553). "Sent to Treasury" does not mean the money has reached your bank.

ES-701: Courtesy Notice of Liquidation Report

ES-701 is the entry-level liquidation report. Liberty Justice Center's guide and importers' reports describe it as showing each entry's liquidation date, and after CAPE reliquidation its refund and interest. We have not found a CBP description of it for CAPE.

Practitioners reported ES-701 populating with reliquidation data within days of the first CAPE filings. Use it to see which entries liquidated on the date a payment covers. For the amounts themselves, ES-022 is the CAPE source.

For entries in extended or suspended status, the companion ES-702 Official Notice of Extension, Suspension and Liquidation Report covers those separately.

Both ES-701 and REV-615 are in ACE Portal under Standard Reports. Search by report name if you don't see them immediately in the menu.

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How to Reconcile When the Payment Arrives

Step 1: Match the payment date to a liquidation date. Each ACH payment corresponds to entries that liquidated on a specific date. Identify the liquidation date associated with the payment by checking your ES-701 entries: find the group of entries that reliquidated on the same date and whose refund amounts sum to what you received.

Step 2: Check REV-603 for diversion. If the ES-022 amounts for that group are higher than the ACH payment, look at the Refund Secondary Status in REV-603 (and REV-615 once available). "Funds Diverted" means CBP offset part of it against a debt. If REV-603 shows "Treasury Issued" for the full amount but the bank shows less, the Treasury Offset Program may have taken it for another federal debt (bank code TCS TREAS 449 instead of CBP TREAS 310); call 800-304-3107.

Step 3: Compare against your ES-003 baseline. If the ES-022 entry-level numbers differ from what you expected based on your ES-003 data, identify which entries diverged. Common causes: IEEPA duty amounts that CBP netted against other duty adjustments on the same entry at reliquidation; the entered value was on the IEEPA HTS line rather than the commodity line at original filing; or there were other duty changes on the entry that CBP applied when recalculating.

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Build Your Expected Number Before Filing

The verification problem is easier to manage if you have a documented expected refund total before submitting, not after.

The baseline is your ES-003 export filtered for 9903.01.xx and 9903.02.xx HTS codes. Sum the duty amounts for eligible entries: that's your pre-interest expected refund. Layer in interest using the quarterly rates and daily compounding formula from Interest on Your IEEPA Refund.

For entries with both IEEPA and Section 301 codes, confirm that only the IEEPA duty lines go into your expected total. CAPE removes 9903.01/9903.02 codes: it does not affect 9903.88.xx Section 301 lines. Including Section 301 amounts in your estimate will cause the actual refund to look smaller than expected.

Document your expected total per entry and save your ES-003 export before submitting. Importers report that after acceptance the IEEPA lines drop out of the live ES-003, so the saved copy may be your only baseline. When ES-022 fills in, you'll have a clean comparison point.

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ACH Enrollment: Refund vs. Duty Payments

One detail that causes missing refunds: the ACH enrollment for receiving refunds is separate from the ACH used for making duty payments to CBP. Both live in ACE Portal, but they are configured independently.

CBP's own IEEPA Duty Refunds Fact Sheet (CBP Publication No. 5515-0426) says the "bank account information for refunds" is "separate from" the bank account information for payments (CBP fact sheet). Refund banking details go in the ACH Refund Authorization tab (FR Doc. 2025-24171).

If your ACH was configured only for outbound duty payments and you never enrolled for refund receipt separately, CBP holds the refund until the refund enrollment is in place. Check both configurations are active before your refund is expected to process. See ACH Setup Guide.

Frequently Asked Questions

How do I find these reports in ACE Portal? All are in ACE Portal under Standard Reports, run from the Importer sub-account. Search by report name. If REV-615 returns nothing, the entry may not have liquidated yet; if nothing returns at all, confirm you are not in the TOP account.

My ACH payment is smaller than expected. What do I check first? Check the Refund Secondary Status in REV-603 (or REV-615 after liquidation). "Funds Diverted" means CBP applied part of your refund against an outstanding obligation. If there is no diversion and the payment is still short, compare ES-022 entry by entry against your saved ES-003, and check for a Treasury offset (see Step 2 above).

ES-701 shows a lower refund amount than I expected from my ES-003. Why? Several possible causes: your ES-003 included IEEPA duty amounts that CBP netted against other duty adjustments on the same entry at reliquidation; the entered value was placed on the IEEPA HTS line rather than the commodity line at original filing; or there were legitimate duty differences at reliquidation that CBP applied. Run ES-003 and ES-701 side by side by entry number to identify diverging entries.

When does ES-701 show reliquidation data? Practitioners reported ES-701 populating reliquidation data within days of entries being processed. For already-liquidated entries (which reliquidate the next business day after CAPE acceptance), ES-701 data appears quickly. For unliquidated entries set to liquidate 45 days after acceptance, expect ES-701 data roughly at that mark.

Does CBP send any confirmation when the refund is issued? No direct confirmation is sent. The ACH deposit appears in your bank account with a CBP origin code. ES-022, REV-603, REV-615 and ES-701 in ACE Portal serve as the documentation of record. Download and preserve these reports after each payment for your accounting records.

Can I dispute a refund amount I believe is incorrect? Contact IEEPARefunds@cbp.dhs.gov with your specific entries and the discrepancy. If the issue is a debt offset you believe was applied incorrectly, that's a separate dispute through CBP's revenue division. CBP has not published a formal CAPE-specific dispute process, and it has not published how to dispute a Funds Diverted entry.